A left－luggage office is a place where bags ________ be left for a short time，especially at a railway station.

A．should

B．can

C．must

D．will

在土地增值税清算过程中，发现纳税人符合核定征收条件的，应按核定征收率不低于（）对房地产项目进行清算。

A.10%

B.2%

C.5%

D.15%